Researches on Management Model of Accounting Personnel Based on Accounting Credit

摘要：

Chinas accounting now is seriously challenged by credit crisis. As the direct producer of accounting information, the accountant is seen as behavioral agent of accounting credit. However, the objective existence of subordinate attributes in accounting profession always makes the accounting staffs face with antinomies confusion, while accounting personnels credibility often depends on the impacts of the officer in charge. Through the building of Financial Accounting Intermediarization and Managerial Accounting Corporatization management model of accounting personnel, The system guarantee of the independence of the accounting personnel can be provided, and then the accounting credibility can return to the origin of accounting.

关键词： acconnting credit financial fraud accounting personnel management model

作者: ZHANG Qian

作者单位: School of Management, University of Jinan, Jinan, China, 250022

会议类型: 国际会议

会议名称: 2009 International Forum of Human Resource Strategy and Development(2009人力资源战略与开发国际高层论坛)

会议地点: 济南

会议语种:英文

页码: 1324-1327

在线出版日期: 2009-10-24（万方平台首次上网日期，不代表论文的发表时间）